Page 76 - Wages, Salaries and Other Earnings

Foreign Employer

Employees of International
Organization

 Your compensation for official
services to an international Waiver of Alien Status
organization is exempt from federal
income tax if you aren’t a citizen of
the United States or you’re a citizen  If you’re an alien who works for a
of the Philippines (whether or not foreign government or
you’re a citizen of the United States). international organization and you

file a waiver under section 247(b)
 Your compensation for official services to a
foreign government is exempt from of the Immigration and Nationality
federal income tax if all of the following Act to keep your immigrant status,
are true. • You aren’t a citizen of the different rules may apply. See
United States or you’re a citizen of the Foreign Employer in Pub. 525.
Philippines (whether or not you’re a citizen
of the United States). • Your work is like
the work done by employees of the United
States in foreign countries. • The foreign
government gives an equal exemption to
employees of the United States in its Employment Abroad
country.
For information on the tax treatment of income
earned abroad, see Pub. 54

/!\ Special rules apply if you work for a foreign

employer. /!\
74